„Sustainability Report"
§ 5 Abs. 1 UWG i.V.m. Anhang I Nr. 4a UCPD i.d.F. EU 2024/825
What does it mean?
'Sustainability report' is not a protected designation, but the information contained therein is subject to strict requirements. From 27 September 2026, the EmpCo Directive tightens the assessment criteria for environmental claims pursuant to § 5 UWG and Anhang I Nr. 4a UCPD. A mere 'sustainability report' without reference to specific standards or independent verification is misleading. In particular, large companies have been subject since 2024 to the Corporate Sustainability Reporting Directive (CSRD), which requires reporting in accordance with the European Sustainability Reporting Standards (ESRS). A report that refers to the CSRD and has been assured by an auditor meets the requirements for substantiated sustainability communication.
Typical phrasings
- 'Our Sustainability Report 2024'
- 'CSR Report now online'
- 'Transparency through our Sustainability Report'
Required evidence
- CSRD report pursuant to Art. 29b EU Accounting Directive
- Auditor's certificate (assured sustainability statement)
- Disclosure of applied ESRS standards
Rechtsgrundlage (Originalwortlaut)
Anhang I Nr. 4a UCPD (i.d.F. EmpCo) — generische Umweltaussage ohne anerkannte Nachweise
Quelle: Richtlinie (EU) 2024/825 (EmpCo) — verbindlich ist ausschließlich die im Amtsblatt der Europäischen Union veröffentlichte Fassung.
DEDeutsch (amtlich, DE-Fassung Amtsblatt)aufklappenzuklappen
„Treffen einer allgemeinen Umweltaussage, wobei der Gewerbetreibende die anerkannte hervorragende Umweltleistung, auf die sich die Aussage bezieht, nicht nachweisen kann."ENEnglish (Official Journal, EN version)aufklappenzuklappen
„Making a generic environmental claim for which the trader is not able to demonstrate recognised excellent environmental performance relevant to the claim."FRFrançais (Journal officiel, version FR)aufklappenzuklappen
„Présenter une allégation environnementale générique au sujet de laquelle le professionnel n'est pas en mesure de démontrer l'excellente performance environnementale reconnue en rapport avec l'allégation."NLNederlands (Publicatieblad, NL versie)aufklappenzuklappen
„Het maken van een generieke milieuclaim zonder dat de handelaar erkende voortreffelijke milieuprestaties kan aantonen die relevant zijn voor de claim."Does your website use „Sustainability Report"?
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